Title: Study on the Comparison of Individual Income Tax System between China and America
Abstract: In terms of taxpayers,deduction standard,tax rates and tax mode,there are differences of individual income tax systems between China and America,which are determined by state's tax structure,economic development,ownership and status of tax category. There are some drawbacks of the Chinese individual income tax system,and Americans' experience in that can be taken as lessons. Based on the theory of income tax,the paper analyzes the differences of individual income tax between China and U. S using comparative analysis method,on the basis of summing up the strength sand experience of U. S. personal income tax,and constantly revises and improves China's individual income tax system so as to establish an individual income tax system which is suitable for China's socialist market economic development.
Publication Year: 2015
Publication Date: 2015-01-01
Language: en
Type: article
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